Part 1 Carry back or forward of qualifying levy losses

United Kingdom

1. 1Carry back of qualifying levy losses to earlier qualifying accounting periods
2. 2Carry back of qualifying levy losses to earlier qualifying accounting periods
3. 3Carry back of qualifying levy losses to earlier qualifying accounting periods
4. 4Carry back of qualifying levy losses to earlier qualifying accounting periods
5. 5Carry forward of qualifying levy losses to subsequent qualifying accounting period